Glossary entry (derived from question below)
Spanish term or phrase:
Impuesto sobre consumo
English translation:
Consumer tax
Added to glossary by
Eileen Brophy
Jul 8, 2020 18:09
3 yrs ago
54 viewers *
Spanish term
Spain
The Right Word Used in the Right Context
Native in: English (Variant: UK)
Works in: Spanish to English, English to Spanish
Impuesto sobre consumo
Spanish to English
Law/Patents
Business/Commerce (general)
taxation
I find consumption tax, but isn't "Impuesto sobre consumo" a purchase tax?
Proposed translations
(English)
Change log
Apr 8, 2021 21:58: Eileen Brophy changed "Edited KOG entry" from "<a href="/profile/55640">Eileen Brophy's</a> old entry - "Impuesto sobre consumo"" to ""Consumer tax""
Proposed translations
+1
13 hrs
Selected
Consumer tax
Although I might get lambasted for posting something similar to TechLawDC's suggestion, with which I agree, I soemtimes use this as a synonym of "consumption tax".
https://www.southtechgroup.com/vat-management-software/
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Note added at 13 hrs (2020-07-09 07:31:33 GMT)
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"Consumer taxes are tied to the use or consumption of certain goods and services that can be charged directly to consumers through retail ..."
https://www.southtechgroup.com/vat-management-software/
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Note added at 13 hrs (2020-07-09 07:31:33 GMT)
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"Consumer taxes are tied to the use or consumption of certain goods and services that can be charged directly to consumers through retail ..."
Example sentence:
The special consumer tax applicable only to imported used cars was....
,... it is a transaction-based consumer tax applicable to both goods and services, ...
Peer comment(s):
| neutral |
Luis M. Sosa
: Consumption I have seen more often than consumer.
6 hrs
|
| agree |
liz askew
8 days
|
4 KudoZ points awarded for this answer.
Comment: "Thank you for your help Neil, I much prefer consumer tax to consumption tax. This is the damage caused to vocabulary by the international use of English "
4 mins
Gabriel Ferrero
France
France
Native in English
France
Ora et labora
Native in: English 
Works in: French to English, Spanish to English, Italian to English, and 13 more.
Expenditure tax
Could "expenditure tax" do ?
+5
36 mins
consumption tax; sales tax
A consumption tax is imposed on the consumer, e.g. a tax on items purchased on the Internet, which tax ordinarily is paid directly to the government by the consumer.
A sales tax is imposed on the seller. The seller most likely passes it onto the consumer, but in any event the government collects the tax from the seller.
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Note added at 37 mins (2020-07-08 18:47:00 GMT)
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Bottom line: Thus the choice of "consumption tax" or "sales tax" depends on the venue, i.e. on the context.
A sales tax is imposed on the seller. The seller most likely passes it onto the consumer, but in any event the government collects the tax from the seller.
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Note added at 37 mins (2020-07-08 18:47:00 GMT)
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Bottom line: Thus the choice of "consumption tax" or "sales tax" depends on the venue, i.e. on the context.
Note from asker:
| Could it be "Consumer tax?" |
Peer comment(s):
| agree |
philgoddard
: Sales tax is one type of consumption tax, so I'd go for consumption. http://en.wikipedia.org/wiki/Consumption_tax
46 mins
|
| agree |
patinba
: The additional context refers to "Impuestos" (plural) so it could be any of a number of different taxes on consumption.
1 hr
|
| agree |
Richard Cadena
1 hr
|
| neutral |
Matthew Hoffman
: The translations are adequate but a "consumption tax" does not have to be imposed directly on the consumer/buyer. It can be collected and paid by the seller.
3 hrs
|
| agree |
neilmac
: Also "consumer tax"....
12 hrs
|
| agree |
Luis M. Sosa
19 hrs
|
3 hrs
Matthew Hoffman
United States
United States
Native in English
Specializes in field
United States
Economics / business specialist, M.A.
Native in: English 
Works in: Spanish to English, Portuguese to English, Latin to English, and 1 more.
sales tax; consumption tax; excise tax
More often this is called an "impuesto de consumos" or an "impuesto al consumo." If it is meant only in a very general way, it can be translated as "consumption tax," which is simply a tax on purchases of some kind rather than an income tax. However, it is more conventionally translated as a "sales tax" and if it is only applied to a single kind of good or narrow class of goods, it is an "excise tax."
It is not true that an "impuesto al consumo" is necessarily imposed directly on the consumer himself. It can refer to a sales tax that is paid by the seller (see, for example, the tax code of Colombia here: https://estatuto.co/?e=1374#:~:text=Art.-,512-1,Impuesto nac...
General source regarding the term: https://dpej.rae.es/lema/impuesto-de-consumos
It is not true that an "impuesto al consumo" is necessarily imposed directly on the consumer himself. It can refer to a sales tax that is paid by the seller (see, for example, the tax code of Colombia here: https://estatuto.co/?e=1374#:~:text=Art.-,512-1,Impuesto nac...
General source regarding the term: https://dpej.rae.es/lema/impuesto-de-consumos
Reference:
9 hrs
YESHWANT UMRALKAR
India
India
Native in English
India
Translation is a work of art
Native in: English
Works in: Russian to English, Spanish to English, French to English, and 2 more.
Goods and Services Tax
I believe that GST (Goods and Services Tax) best describes a consumption tax:
"The goods and services tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services." - Investopedia
"The goods and services tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services." - Investopedia
Reference:
Reference comments
1 day 50 mins
AllegroTrans
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Sensible solutions
Native in: English (Variant: Wessexois)
Works in: French to English, English, English to French
Related KudoZ points
:
174
Reference:
If this is Spain it's likely to mean VAT
Spanish Market : Consumption taxes
Consumption Taxes
Nature of the Tax
Impuesto sobre el Valor Añadido (IVA) (Value-added tax - VAT)
Tax Rate
21%
Reduced Tax Rate
For certain basic goods and services, a reduced VAT of 10% (e.g. food and drink for human or animal consumption; pharmaceutical products for animals; prescription glasses and contact lenses; certain medical equipment; residential dwellings; passenger transport; hotel and restaurant service; garbage collection; trade fairs and exhibitions; cinema tickets; cultural live shows/entertainment) or 4% (e.g. basic foodstuffs; books, journals and magazines; pharmaceutical products for humans; certain goods and services for handicapped persons) applies.
Exports and international services provided to non-EU countries are zero-rated. The transfer of real estate is also subject to a VAT of 21%, with a reduced rate for private residential property (10%) and individuals not in the VAT system (6% transfer tax).
Other Consumption Taxes
Excise duties are chargeable on most hydrocarbon oil products, alcoholic drinks, and tobacco products.
Special Tax on Certain Means of Transport (IEDMT) is required when registering a motor vehicle.
In the Canary Islands, a specific tax is applied en lieu of VAT (Canary Island General Indirect Tax - IGIC), at a standard rate of 7% (other rates are 0%, 3%, 9.5%, 15% and 20%). In Ceuta and Melilla, a sales tax is applied instead of VAT.
A gift and inheritance tax is levied on the assets' net acquisition value with progressive rates (which may vary according to the region, generally between 7.65% and 34%). A tax is applied on gaming income.
Consumption Taxes
Nature of the Tax
Impuesto sobre el Valor Añadido (IVA) (Value-added tax - VAT)
Tax Rate
21%
Reduced Tax Rate
For certain basic goods and services, a reduced VAT of 10% (e.g. food and drink for human or animal consumption; pharmaceutical products for animals; prescription glasses and contact lenses; certain medical equipment; residential dwellings; passenger transport; hotel and restaurant service; garbage collection; trade fairs and exhibitions; cinema tickets; cultural live shows/entertainment) or 4% (e.g. basic foodstuffs; books, journals and magazines; pharmaceutical products for humans; certain goods and services for handicapped persons) applies.
Exports and international services provided to non-EU countries are zero-rated. The transfer of real estate is also subject to a VAT of 21%, with a reduced rate for private residential property (10%) and individuals not in the VAT system (6% transfer tax).
Other Consumption Taxes
Excise duties are chargeable on most hydrocarbon oil products, alcoholic drinks, and tobacco products.
Special Tax on Certain Means of Transport (IEDMT) is required when registering a motor vehicle.
In the Canary Islands, a specific tax is applied en lieu of VAT (Canary Island General Indirect Tax - IGIC), at a standard rate of 7% (other rates are 0%, 3%, 9.5%, 15% and 20%). In Ceuta and Melilla, a sales tax is applied instead of VAT.
A gift and inheritance tax is levied on the assets' net acquisition value with progressive rates (which may vary according to the region, generally between 7.65% and 34%). A tax is applied on gaming income.
Reference:
https://import-export.societegenerale.fr/en/country/spain/market-taxes?accepter_cookies=oui
Discussion
Phil, doesn't it? This is where the expression is mentioned....
SUBDIRECTORA GENERAL ADJUNTA DE IMPUESTOS SOBRE EL CONSUMO